This article discusses the Residential Tenancies (Prohibiting Letting Fees) Amendment Act 2018 where the charging of letting fees to tenants is now deemed an "unlawful act", and landlords now have to meet these costs.

A Testamentary Promise is a promise made by one person (“Person A”) to another (“Person B”) in that Person B will receive compensation for providing services to Person A. There are four requirements to prove a Testamentary Promise exists and the Court will consider a number of factors.

Recent cases have outlined important considerations regarding the requirements necessary to prove a Will to be invalid. There is some confusion around the grounds upon which a Will can be challenged, leading to unnecessary costs in questioning the validity of a Will.

New Zealand has passed a law called the Anti-Money Laundering and Countering Financing of Terrorism Act 2009. The purpose of the law reflects New Zealand’s commitment to the international initiative to counter the impact that criminal activity has on people and economies within the global community.

This article discusses the recent decision by the Independent Charities Registration Board that Greenpeace does not qualify for charitable status provides further guidance for charities regarding political purposes, ancillary purposes, and illegal purposes.

Online wills or do it yourself will kits seem to be a popular new trend. This article discusses the recent case of Mills v Laboyrie [2018] NZHC 1368 where the question before the High Court was whether or not a partially completed will from a will kit satisfied section 14 of the Wills Act 2007.

Thomas' LawTalk article.

Baker v Hodder [2018] NZSC 78 deals with important company law issues, and at the highest level. In a sadly familiar set of facts, this case concerned a farming business run on land owned by a family company which was unsuccessful and ultimately became insolvent, forcing the sale of the farm. It is worth noting as it is the first decision by the Supreme Court on the ‘prejudiced shareholders provision’, contained in section 174 of the Companies Act.

In most circumstances, parties entering into a contract with a company will be entitled to assume that the company has complied with all its internal procedures to authorise entry into the contract. Section 18 of the Companies Act 1993 was enacted for this very purpose. However, the recent Court of Appeal case of Bishop Warden Property Holdings Limited v Autumn Tree Limited illustrates that this is not always the case, and this assumption is subject to a few notable exceptions.

Since the passing of the Health and Safety at Work Act 2015, there has been some confusion as to how the court should approach health and safety sentencing. Carl discusses a recent case that clarifies the regime around health and safety fines.

Thomas' LawTalk article.

In Easy Park Limited v Commissioner of Inland Revenue [2018] NZCA 296, the Court of Appeal has affirmed that a lease surrender payment to a professional landlord is a revenue receipt under the Income Tax Act 2007.

“Kia Kaha te Reo Māori” – that is this years theme for Māori language week (10–16 September 2018), a kaupapa McCaw Lewis is proud to support.

Commonly mistaken as an Enduring Power of Attorney, a Power of Attorney is a document that gives another person, an Attorney, the authority to act on your behalf in certain circumstances. Generally, a Power of Attorney will only apply while someone is out of the country or physically incapacitated. Enduring Powers of Attorney give an Attorney the authority to manage your property, and personal care and welfare matters, but is not revoked if you lose your mental capacity.

The Bright Line Test has recently been extended to five years. If you purchased a residential property on or after 29 March 2018 and it is sold within five years, you may be taxed on any profits made on the sale.